2024-12-04T14:53:24-06:00 2024-06-30 420731256 MERIWETHER WILSON AND COMPANY PLLC 4500 WESTOWN PARKWAY SUITE 140 WEST DES MOINES IA 502666717 990 2023-07-01 208062466 IOWA HIGH SCHOOL ATHLETIC ASSOCIATION IOWA 5154322011 1605 S STORY ST BOONE IA 500365226 THOMAS KEATING EXECUTIVE DIRECTOR 5154322011 2024-11-22 1 1 WILLIAM J BAUER P02069528 5152230002 2024-11-10 2023 2024-10-15 13:58:12Z THOMAS KEATING 1605 S STORY ST BOONE IA 500365226 7805807 0 X WWW.IAHSAA.ORG X 2006 IA PROMOTE, DEVELOP, DIRECT, PROTECT & REGULATE AMATEUR INTERSCHOLASTIC ATHLETICS FOR IA SCHOOLS. 8 8 25 90 92158 40245 783730 913749 6029674 5945569 292619 467102 225062 124459 7331085 7450879 0 0 0 0 2102264 2079590 0 0 46069 5689243 4607240 7791507 6686830 -460422 764049 10687036 11790210 447176 590453 10239860 11199757 X TO PROMOTE, DEVELOP, DIRECT, PROTECT AND REGULATE AMATEUR INTERSCHOLASTIC ATHLETICS FOR IOWA MEMBER SCHOOLS AND TO STIMULATE GOOD SPORTSMANSHIP AMONG CONTESTANTS, SCHOOLS AND COMMUNITIES THROUGHOUT THE STATE OF IOWA. SEE SCHEDULE O. 0 0 5860964 5945569 ATHLETIC EVENTS - THE IOWA HIGH SCHOOL ATHLETIC ASSOCIATION (IHSAA) PROVIDES LEADERSHIP AND SUPPORT FOR MALE INTERSCHOLASTIC ATHLETICS FOR SECONDARY SCHOOLS WITHIN THE STATE OF IOWA. OVER 80,000 BOYS FROM 365 MEMBER SCHOOLS CURRENTLY COMPETE IN 11 SPORTS SANCTIONED BY THE IHSAA - FOOTBALL, CROSS COUNTRY, SWIMMING, WRESTLING, BASKETBALL, GOLF, TENNIS, TRACK & FIELD, SOCCER, BASEBALL AND BOWLING. THE IHSAA OPERATES POST SEASON COMPETITION FOR THE SPORTS LISTED. MEMBER SCHOOLS HOST POST SEASON COMPETITION AND THE IHSAA REIMBURSES THE SCHOOLS FOR A PERCENTAGE OF THE COSTS INCURRED IN HOSTING THE EVENTS. THE IHSAA DEVELOPS ATHLETIC RULES AND REGULATES TEAM PLAY, OFFERS EDUCATIONAL PROGRAMS RELATED TO EXERCISE, WELLNESS, NUTRITION, SPORTSMANSHIP, AND LEADERSHIP TRAINING. SEE SCHEDULE O.THE IHSAA CONDUCTS AN AWARDS PROGRAM FOR ATHLETES AND MEMBER SCHOOLS. 350000 IOWA HALL OF PRIDE - EFFECTIVE JUNE 30, 2022, THE IOWA HALL OF PRIDE FACILITIES HAVE PERMANENTLY CLOSED, AND THE BUILDING WAS TURNED OVER TO POLK COUNTY DURING THE 2022-2023 FISCAL YEAR. THERE WERE $350,000 OF EXPENSES INCURRED DURING THE CURRENT FISCAL YEAR RELATED TO THE CLOSURE. 6210964 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 48 0 1 25 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X THOMAS KEATING 5154322011 1605 S STORY ST BOONE IA 50036 BRENT COOK DIRECTOR 4.00 0.30 X 0 0 0 DAVE WIEBERS DIRECTOR 4.00 0.30 X 0 0 0 ANDY CROZIER CHAIRPERSON 4.00 0.30 X X 0 0 0 DERON DURFLINGER TREASURER 4.00 0.30 X X 0 0 0 STEVE PETTIT DIRECTOR 4.00 0.30 X 0 0 0 BARB SCHWAMMAN DIRECTOR 4.00 0.30 X 0 0 0 ROD EARLEYWINE DIRECTOR 4.00 0.30 X 0 0 0 AMANDA WHALEY VICE CHAIRPERSON 4.00 0.30 X X 0 0 0 ERIC ST CLAIR DIRECTOR 4.00 0.30 X 0 0 0 THOMAS KEATING EXECUTIVE DIRECTOR 40.00 3.00 X 222436 0 56244 TODD THARP ASSISTANT DIRECTOR 40.00 X 135992 0 47324 CHAD ELSBERRY ASSISTANT DIRECTOR 40.00 X 123537 0 40681 JARED CHIZEK ASSISTANT DIRECTOR 40.00 X 118804 0 39708 ANDREW UMTHUN ASSISTANT DIRECTOR 40.00 X 113036 0 40017 713805 0 223974 5 0 1 0 0 28490 885259 15236 913749 ATHLETIC EVENTS 711210 5724965 5724965 REGISTRATION OF OFFICIALS 711210 203831 203831 SALE OF GAME BALLS 711210 15222 15222 EMBLEMS, COINS & CAPS 711210 956 956 STRIKE ALERT SALES 711210 595 595 5945569 299169 299169 25809 25809 522861 353933 995 168928 -995 167933 167933 PLAQUE SALES 900099 46838 46838 SPONSORSHIPS 900099 28070 28070 PROGRAM ADVERTISING 513190 17250 17250 6492 6492 98650 7450879 5945569 92158 499403 X 949529 746228 203301 733317 733317 36373 36373 252349 250886 1463 108022 96399 11623 11749 9987 1175 587 30265 25725 3027 1513 25145 25145 407259 397500 6506 3253 35744 35744 16519 14041 1652 826 41645 35398 4165 2082 79865 67885 7987 3993 36096 36096 296357 251903 29636 14818 129508 110082 12951 6475 INCOME TAX EXPENSE 10664 10664 EVENT SPACE & EQUIPMENT 657282 657282 HOST SCHOOL ALLOWANCE 507613 507613 PARTICIPANT EXPENSE 473446 473446 1848083 1725059 110502 12522 6686830 6210964 429797 46069 500000 519227 4725120 5994744 316992 102835 42456 54578 103578 67069 6049857 4405348 1401886 1644509 3137657 3194458 459347 212790 10687036 11790210 148215 167879 1821 27115 297140 395459 447176 590453 X 10001004 10993417 238856 206340 10239860 11199757 10687036 11790210 764049 195848 0 X 0 1 X 1 0 X 925318 1110072 986871 783730 913749 4719740 4488295 4880656 5539572 5807122 5724965 26440610 5413613 5990728 6526443 6590852 6638714 31160350 672476 463802 454557 545584 642180 2778599 0 672476 463802 454557 545584 642180 2778599 28381751 141264 135872 138331 148834 317419 881720 52381 47132 70195 73788 74880 318376 193645 183004 208526 222622 392299 1200096 4450 1493 125076 127109 6492 264620 5611708 6175225 6860045 6940583 7037505 32625066 0.86990 0.86010 0.03680 0.03210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40748 40748 3376189 2294260 1081929 2454892 1965377 489515 178028 145711 32317 1644509 ADVANCE REGISTRATION 40358 ACCRUED EMPLOYEE BENEFITS 174878 CURRENT OPERATING LEASE 59273 LONG-TERM OPERATING LEASE 120950 395459 7630936 195847 195847 7435089 15790 15790 7450879 6671040 0 6671040 15790 15790 6686830 PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED WITH REVENUE 15,790. PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED WITH REVENUE 15,790. X 1 0 X X X 0 1 0 0 0 0 0 0 0 THOMAS KEATING EXECUTIVE DIRECTOR 222436 0 0 0 0 0 22277 0 33967 0 278680 0 0 0 TODD THARP ASSISTANT DIRECTOR 135992 0 0 0 0 0 16189 0 31135 0 183316 0 0 0 CHAD ELSBERRY ASSISTANT DIRECTOR 123537 0 0 0 0 0 14771 0 25910 0 164218 0 0 0 JARED CHIZEK ASSISTANT DIRECTOR 118804 0 0 0 0 0 14220 0 25488 0 158512 0 0 0 ANDREW UMTHUN ASSISTANT DIRECTOR 113036 0 0 0 0 0 13530 0 26487 0 153053 0 0 0 PART I, LINE 1A FOR CALENDAR YEAR 2023, AN EXPENSE ACCOUNT IN THE AMOUNT OF $11,750 WAS PROVIDED TO THOMAS KEATING, EXECUTIVE DIRECTOR, FOR DINING, ENTERTAINMENT AND LIKE INCIDENTAL EXPENSES. THIS IS TAXABLE COMPENSATION REPORTED ON THOMAS' W-2. PART I, LINE 4B FOR CALENDAR YEAR 2023, THOMAS KEATING, EXECUTIVE DIRECTOR, RECEIVED PAYMENTS OF $22,277 UNDER A SEC 457(F) PLAN. PART I, LINE 2: THE DISCRETIONARY SPENDING ACCOUNT IS PART OF EXECUTIVE DIRECTOR, THOMAS KEATING'S EMPLOYMENT AGREEMENT. THOMAS SUBMITTED A VOUCHER FOR THIS, BUT IT IS PART OF AN UNACCOUNTABLE PLAN. X BALLS 936 15306 CATALOG LIST PRICE 0 0 1 PART I, LINE 32B: IOWA HIGH SCHOOL ATHLETIC ASSOCIATION HAS A MANAGED AGENCY ACCOUNT WITH A THIRD PARTY FOR ALL SECURITY TRANSACTIONS. FORM 990, PART I, LINE 6, TOTAL NUMBER OF VOLUNTEERS: 90 PEOPLE SERVED AS SPORT ADVISORY COMMITTEE VOLUNTEERS FOR THE 11 SPORTS SANCTIONED BY THE IHSAA. THESE COMMITTEES MAKE RECOMMENDATIONS TO THE BOARD OF CONTROL. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE CLASS OF MEMBERS. EACH OF THE MEMBER SCHOOLS HAS EQUAL RIGHTS AND PRIVILEGES AND IS ENTITLED TO ONE VOTE IN ALL ELECTIONS. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER SCHOOL HAS ONE VOTE IN ALL ELECTIONS. MEMBER SCHOOLS ELECT 7 MEMBERS TO THE BOARD OF CONTROL AND 25 MEMBERS TO THE REPRESENTATIVE COUNCIL. FORM 990, PART VI, SECTION A, LINE 7B EACH MEMBER SCHOOL HAS ONE VOTE ON ALL MATTERS. MATTERS REQUIRING MEMBER SCHOOL APPROVAL ARE ANY AMENDMENTS TO THE CONSTITUTION AND RULES. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 INCLUDING THE REQUIRED SCHEDULES WAS PROVIDED TO EACH VOTING MEMBER OF THE BOARD OF CONTROL. THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS HAVE REVIEWED THE FORM 990 AND SCHEDULES PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH BOARD OF CONTROL MEMBER REVIEWS THE CONFLICT OF INTEREST POLICY OF THE IOWA HIGH SCHOOL ATHLETIC ASSOCIATION (IHSAA) AND MUST SIGN A FIDUCIARY DUTIES/CONFLICT OF INTEREST COVENANT AND MUST DISCLOSE ANY CURRENT CONFLICT OF INTEREST. THIS DISCLOSURE IS GIVEN TO THE EXECUTIVE DIRECTOR AND IS RETAINED ON FILE AT THE IHSAA OFFICE. A BOARD MEMBER IS NOT ALLOWED TO TAKE PART IN DISCUSSIONS AND IS NOT ALLOWED TO VOTE ON ANY MATTER IN WHICH HE/SHE, OR MEMBERS OF HIS/HER FAMILY, HAVE A BUSINESS OR FINANCIAL INTEREST. IF THE BOARD MEMBER DOES NOT ABIDE BY THE IHSAA BOARD'S BY-LAWS OR CONFLICT OF INTEREST COVENANT, HIS/HER BOARD MEMBERSHIP IS SUBJECT TO TERMINATION FOR CAUSE. THIS POLICY HAS BEEN WRITTEN TO INCLUDE THE EXECUTIVE DIRECTOR, THE ASSOCIATE DIRECTOR, AND THE ASSISTANT DIRECTORS AND ALL OTHER EMPLOYEES. EACH EMPLOYEE HAS REVIEWED THE POLICY AND DISCLOSED ANY CONFLICT OF INTEREST. THIS IS DONE ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 IN JUNE 2023, THE COMPENSATION FOR THE EXECUTIVE DIRECTOR, ASSOCIATE DIRECTOR AND THE ASSISTANT DIRECTORS WAS APPROVED BY THE BOARD OF CONTROL OF THE IHSAA. THERE WERE NO PERSONS WITH CONFLICT OF INTEREST THAT COULD NOT BE INVOLVED IN THIS APPROVAL. THE COMPENSATION FOR EACH OF THE INDIVIDUALS WAS APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN COMPARABLE POSITIONS IN OTHER STATES ACTIVITIES ASSOCIATIONS. THERE IS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DECISIONS REGARDING COMPENSATION AGREEMENTS. FORM 990, PART VI, SECTION C, LINE 19 THE ARTICLES OF INCORPORATION AND BYLAWS ARE POSTED ON THE IHSAA WEBSITE. AN ANNUAL REPORT IS PROVIDED TO EACH MEMBER SCHOOL. THE ANNUAL AUDIT IS PROVIDED TO A POTENTIAL DONOR IF REQUESTED. AT THIS TIME THE CONFLICT OF INTEREST POLICY HAS NOT BEEN REQUESTED AND HAS NOT BEEN PROVIDED TO THE PUBLIC. FORM 990, PART IX, LINE 24E OFFICIALS, MANAGERS & HONOR.: PROGRAM SERVICE EXPENSES 393,447. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 393,447. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 358,092. MANAGEMENT AND GENERAL EXPENSES 1,409. FUNDRAISING EXPENSES 703. TOTAL EXPENSES 360,204. AWARDS: PROGRAM SERVICE EXPENSES 278,410. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 278,410. MEALS, LUNCHROOM & LODGING: PROGRAM SERVICE EXPENSES 118,872. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 118,872. BUILDING & LAWN MAINTENANCE: PROGRAM SERVICE EXPENSES 73,989. MANAGEMENT AND GENERAL EXPENSES 8,705. FUNDRAISING EXPENSES 4,352. TOTAL EXPENSES 87,046. BOARD OF CONTROL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 85,450. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 85,450. CONTRIBUTIONS: PROGRAM SERVICE EXPENSES 80,620. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 80,620. NATIONAL FEDERATION DUES: PROGRAM SERVICE EXPENSES 54,293. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 54,293. RULE BOOKS & EXAM BLANKS: PROGRAM SERVICE EXPENSES 50,445. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,445. REPAIRS & MAINTENANCE: PROGRAM SERVICE EXPENSES 40,353. MANAGEMENT AND GENERAL EXPENSES 4,747. FUNDRAISING EXPENSES 2,374. TOTAL EXPENSES 47,474. POSTAGE: PROGRAM SERVICE EXPENSES 33,842. MANAGEMENT AND GENERAL EXPENSES 4,123. FUNDRAISING EXPENSES 2,061. TOTAL EXPENSES 40,026. EVENT SUPPLIES & ATHL GOODS: PROGRAM SERVICE EXPENSES 39,053. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,053. SPECIAL EVENTS: PROGRAM SERVICE EXPENSES 38,198. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,198. DATA MANAGEMENT: PROGRAM SERVICE EXPENSES 25,949. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,949. PROGRAMS & COMMISSIONS ON PROG: PROGRAM SERVICE EXPENSES 20,932. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,932. TELEPHONE: PROGRAM SERVICE EXPENSES 16,504. MANAGEMENT AND GENERAL EXPENSES 1,942. FUNDRAISING EXPENSES 970. TOTAL EXPENSES 19,416. AUTOMOBILE EXPENSES: PROGRAM SERVICE EXPENSES 14,462. MANAGEMENT AND GENERAL EXPENSES 1,701. FUNDRAISING EXPENSES 851. TOTAL EXPENSES 17,014. COST OF GOODS USED: PROGRAM SERVICE EXPENSES 15,790. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,790. BANK & CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 15,685. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,685. STAFF RELATIONS: PROGRAM SERVICE EXPENSES 8,771. MANAGEMENT AND GENERAL EXPENSES 1,032. FUNDRAISING EXPENSES 516. TOTAL EXPENSES 10,319. COMM. INTERPRETATION OF RULES: PROGRAM SERVICE EXPENSES 9,701. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,701. TICKETS & PRINTING: PROGRAM SERVICE EXPENSES 9,146. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,146. EVENT LIGHTS, PHONE & PUB. ADD: PROGRAM SERVICE EXPENSES 8,866. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,866. REPRESENTATIVE COUNCIL: PROGRAM SERVICE EXPENSES 7,809. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,809. BULLETINS & OTHER PUBLICATIONS: PROGRAM SERVICE EXPENSES 2,513. MANAGEMENT AND GENERAL EXPENSES 296. FUNDRAISING EXPENSES 148. TOTAL EXPENSES 2,957. REIMBURSABLE EXPENSES: PROGRAM SERVICE EXPENSES 2,295. MANAGEMENT AND GENERAL EXPENSES 270. FUNDRAISING EXPENSES 135. TOTAL EXPENSES 2,700. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 2,130. MANAGEMENT AND GENERAL EXPENSES 251. FUNDRAISING EXPENSES 125. TOTAL EXPENSES 2,506. MEALS & ENTERTAINMENT: PROGRAM SERVICE EXPENSES 2,125. MANAGEMENT AND GENERAL EXPENSES 250. FUNDRAISING EXPENSES 125. TOTAL EXPENSES 2,500. SPONSORSHIP FULFILLMENT: PROGRAM SERVICE EXPENSES 1,734. MANAGEMENT AND GENERAL EXPENSES 204. FUNDRAISING EXPENSES 102. TOTAL EXPENSES 2,040. FLOWERS, MEMORIALS & GIFTS: PROGRAM SERVICE EXPENSES 1,033. MANAGEMENT AND GENERAL EXPENSES 122. FUNDRAISING EXPENSES 60. TOTAL EXPENSES 1,215. IHSAA ACHIEVE FOUNDATION 1605 S STORY ST BOONE IA 50036 201406019 PROVIDE SUPPORT TO IHSAA IA 501(C)(3) LINE 12B, II IOWA HIGH SCHOOL ATHLETIC ASSOCIATION 1 0 0 1 0 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 IHSAA ACHIEVE FOUNDATION C 368250 AMOUNT PAID